Texas § 160.044 TAX RECEIPTS.

Texas Statutes

§ 160.044 — TAX RECEIPTS.

Texas § 160.044

Code TXTax Code

This text of Texas § 160.044 (TAX RECEIPTS.) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Tex. Tax Code Code Ann. § 160.044 (2026).

Text

Sec. 160.044. TAX RECEIPTS.

(a)The comptroller shall prescribe the form of a tax receipt to be issued to a person paying a tax imposed by this chapter.

(b)The department, agent of the department, or tax assessor-collector collecting a tax imposed by this chapter shall:

(1)issue the original receipt to the person paying the tax; and

(2)retain one duplicate copy of the receipt as a permanent record of the transaction according to the rules of the comptroller.

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Sec. 160.044. TAX RECEIPTS. (a) The comptroller shall prescribe the form of a tax receipt to be issued to a person paying a tax imposed by this chapter.
(b) The department, agent of the department, or tax assessor-collector collecting a tax imposed by this chapter shall:
(1) issue the original receipt to the person paying the tax; and
(2) retain one duplicate copy of the receipt as a permanent record of the transaction according to the rules of the comptroller.